Dismissing the appeal of the revenue the Court held that the role of the assessee company was to create an electronic database of qualified personnel and transmit data through electronic means to the client. The Commissioner (Appeals) had found that the assessee was in the business of supply of manpower from India to its foreign clients after their recruitment in India. Thus, irrespective of whether or not the assessee provided training to its employees or to the employees who were recruited by its clients, since, the assessee was engaged in providing human resource services, its case was squarely covered by notification dated September 26, 2000. Entitle to deduction. (AY. 2007-08)